When the sugar supplied by your last meal is more or less used up, insulin levels go back down to keep your blood sugar from falling further. In addition, stored sugar is released back into the bloodstream from the liver with the help of another hormone called glucogon.
Overhead costs come in two different forms: fixed and variable. The overhead rate is the cost, divided by the number of items produced or units of service sold. Fixed overhead costs are the same regardless of how productive the business is. Variable rates refer to costs that rise as productivity rises.
* $20,000 / 5,000. Notice that the fixed manufacturing overhead cost has not been included in the unit cost under variable costing system but it has been included in the unit cost under absorption costing system. This is the primary difference between variable and absorption costing.